HomeMy WebLinkAbout03.c. Receive 2023 Capital Projects Design-Only Audit ReportPage 1 of 16
Item 3.c.
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December 19, 2023
TO: FINANCE COMMITTEE
FROM: BENJAMIN JOHNSON, INTERNALAUDITOR
REVIEWED BY: PHILIP LEIBER, DEPUTYGENERAL MANAGER -ADMINISTRATION
ROGER S. BAILEY, GENERAL MANAGER
SUBJECT: RECEIVE 2023 CAPITAL PROJECTS DESIGN-ONLYAUDIT REPORT
Enclosed is the 2023 Capital Projects Design -only Audit Final report. Internal Audit assessed the design
of internal controls surrounding the management of capital projects, including related professional services
agreements.
Internal Audit partnered with the Capital Projects and Finance Divisions to review the financial and
contracting processes involved in the management of capital projects. In summary, Central San is
generally well -positioned to manage this aspect of the capital project development process. However, as
the District's capital projects have continued to grow in scope, complexity, and monetary value from a
baseline of a decade ago (approximately $30M per year) to recently over $100M per year, it is essential
that the organization continues to embrace process effectiveness and continuous improvement to ensure
nimbleness and efficiency when considering agreement origination processes and the project
management of related efforts. The Purchasing workgroup and Capital Projects Division team members
display a high level of competency and take pride in carrying out their responsibilities to the best of their
ability. Increased transparency and formality, where appropriate, as well as deployment of modern
technology, may help to meet the operational goals of the organization more efficiently.
Strategic Plan Tie -In
GOAL FOUR: Governance and Fiscal Responsibility
Strategy 1 - Promote and uphold ethical behavior, openness, and accessibility, Strategy 3 - Maintain financial stability
and sustainability
GOAL SIX: Infrastructure Reliability
Strategy 1 - Manage assets optimally, Strategy 2 - Execute long-term capital renewal and replacement program
ATTACHMENTS:
1. 2023 Capital Projects Design -only Audit FINAL Report
2. Presentation
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LCENTRAL SAN
INTERNAL AUDIT REPORT
DATE: December 6, 2023
TO: Greg Norby, Deputy General Manager
Edgar Lopez, Capital Projects Division Manager
Kevin Mizuno, Finance Division Manager
Stephanie King, Contracts and Procurement Administrator
FROM: Benjamin Johnson, Internal Auditor
SUBJECT: 2023 CAPITAL PROJECTS DESIGN -ONLY AUDIT FINAL REPORT
Enclosed is the 2023 Capital Projects Design -only Audit FINAL Report. Internal Audit assessed
the design of internal controls surrounding the management of capital projects, including related
professional services agreements.
Internal Audit partnered with the Capital Projects and Finance Divisions to review the financial
and contracting processes involved in the management of capital projects. In summary, the
District is generally well -positioned to manage this aspect of the capital project development
process. However, as the District's capital projects have continued to grow in scope, complexity,
and monetary value from a baseline of a decade ago (approximately $30M per year) to recently
over $100M per year, it is essential that the organization continues to embrace process
effectiveness and continuous improvement to ensure nimbleness and efficiency when
considering agreement origination processes and the project management of related efforts.
The Purchasing workgroup and Capital Projects Division team members display a high level of
competency and take pride in carrying out their responsibilities to the best of their ability.
Increased transparency and formality, where appropriate, as well as deployment of modern
technology, may help to meet the operational goals of the organization more efficiently.
The actions taken and/or planned are responsive to the observations in the report. There will be
regular follow-up to discuss remediation efforts and send reminders, as needed.
Internal Audit would like to thank management and staff for their partnership during the length of
this project.
If you have any questions, please contact me at (925) 229-7120.
Benjamin Johnson, Internal Auditor
Enclosure
cc: Roger S. Bailey, General Manager
Philip Leiber, Deputy General Manager
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2023 CAPITAL PROJECTS DESIGN -ONLY AUDIT FINAL REPORT
DATE: December 6, 2023
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Audit Objective The objective of this engagement was to assess the design of internal controls
surrounding the management of capital projects, including related professional
services agreements.
Background The Capital Projects Division (Capital, or Capital Projects) partners with the
Purchasing workgroup, which is a part of the Finance Division (effective October
2022), to process professional services agreements that facilitate capital projects
across the District. Managing expectations around timing, accuracy, and
efficiency of these processes continues to be a focus for both Divisions and there
is a consensus that there are opportunities for process improvement. This audit
attempts to shed light on these and similar opportunities.
Capital works to address the infrastructure needs of the District and displays a
sense of ownership and urgency. Team members are experienced, take pride in
their work, and aim to nimbly respond to unexpected challenges while meeting
the goals of the overall capital improvement program, including replacing aging
infrastructure, in accordance with Board -approved policies/procedures and
legal/regulatory expectations. Capital projects, both large and small, require
close collaboration between project managers, Senior Engineers, Capital Projects
Division management, and Purchasing to ensure District needs are met timely
and efficiently.
The Purchasing workgroup strives to be a strategic partner for Central San's
internal customer divisions, striving to balance the need for customer service
(i.e., quality, timely, and cost-effective purchases) and compliance with
procurement policies, laws, and best practices. Purchasing is committed to
meeting processing time metrics for all requests that come through Purchasing
to ensure that the District's business needs are handled in a timely manner.
Purchasing processes professional services agreements based on Capital's input
while Capital is solely responsible for the processing of construction contracts.
Purchasing currently meets with Capital monthly to ensure communication lines
and expectations are clear for current requests for professional services
agreements.
Purchasing and Capital staff are experts in their respective fields, which is
evident in conversation.
Audit Scope, Internal Audit reviewed the design of internal controls surrounding the
Limitations, and management of capital projects, including related professional services
Methodology agreements, with respect to the following:
• Consultant selection
• Professional services agreements origination, including inter -Divisional:
o Timing expectations
o Formal service -level agreements
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o Reporting
• Agreement revisions (change orders) and related staff authority
• Project management, including:
o Billing processing
o Customer satisfaction follow-up after completion
• Maintenance versus public works projects
The audit was performed using the following methods:
1. Reviewed available policies, guidelines, and procedures.
2. Interviewed team members and walked through the processes within
the scope of the audit.
3. Analyzed the design of relevant controls and processes with respect to
meeting established operational objectives.
4. Reported audit results and discussed recommendations, including the
following:
a. Audit Objective
b. Background
c. Audit scope, limitations, and methodology
d. Summary of results
e. Recommendations, if applicable, with management's response
INTERNAL AUDIT RESULTS
Summary Based on Internal Audit's assessment of the design of internal controls
surrounding the management of capital projects, including related
professional services agreements, there are opportunities to enhance
transparency and communication between Divisions and to executive
management, as well as efficiency.
In addition to the formal findings noted in this report, there are a couple
general recommendations we would like to share with the Finance Division:
• Create a checklist template, to be completed by customers, for
contract/agreement packets to ensure all required documents have been
included
• Craft a service -level agreement (SLA) that outlines the absolute minimum
days required to craft/finalize emergency contract/agreement origination
requests, as well as the proper approval requirements (i.e., Deputy
General Manager and Contracts and Procurement Administrator) to
substantiate an emergency request, to enhance transparency
Findings and recommendations were made surrounding the following:
• Capital's procedural documentation does not fully reflect current
processes
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• There is a need to standardize Capital Projects' reporting to key
stakeholders
• Agreement/contract drafts are edited and shared internally via email,
which may lead to version control issues
• Key stakeholders do not receive regular contract/agreement processing
status updates
The risk each finding presents to the organization is weighted with respect to
meeting the operational needs of the District using the following system:
• 1— High Risk
• 2 — Moderate Risk
• 3 — Low Risk
Finding 1: Capital's procedural documentation does not fully reflect current processes
1— High Risk
There is a need to update the procedural documentation surrounding
Capital's contract/agreement origination and project management processes.
The most current draft of the Engineering Department Procedures Manual
was crafted in 2005 and was last updated in 2014. Although guidance appears
robust and applicable regulatory expectation was considered when written,
some documented figures and processes no longer comport with current
District practices and standards.
Recommendation:
We recommend the following for Capital leadership's consideration:
a. Craft or update flowcharts for both construction contract and
professional services divisional responsibilities to outline
contract/agreement origination processes and project management
approach in relation to issuance of new contracts, change orders to
existing contracts, and close out of contracts.
b. Craft a flow chart, with Finance's input, identifying foundational
criteria to determine how the District classifies maintenance versus
capital projects, the related contract templates, and budget fund
sources for each.
c. Include guidance surrounding Capital's consultant selection process
in accordance with current best practices.
d. Update guidance around staff, General Manager, and Board authority
pertaining to change orders to accurately reflect the District's current
business practices.
e. Create a new SLA to provide contract/agreement packets to
Purchasing within "X" days after Board approval to enhance
transparency and help manage timing expectations.
f. Using the Engineering Department Procedures Manual as a point of
reference, review, update, and document all current/key processes in
standalone Administrative Procedure (AP) documents that are owned
by appropriate staff to enhance detail, accountability, compliance
efforts, and cover modern topics previously not included.
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Review/update each procedural document annually, log the
reviewer/date moving forward, and create a spreadsheet to track
procedure inventory and annual review details.
Management's Response / Action Plan:
Management agrees with the recommendations above. The action plan to
implement these recommendations is outlined below and will be completed
during the current 2023-24 Fiscal Year. These actions will be reflected in the
related metrics for the updated 2024-26 Strategic Plan, incorporated into the
Capital Division senior staff individual work plans and annual performance
reviews to ensure proper focus on this effort. This will include the following
summary steps:
1. Capital will facilitate a review of processes, roles, and responsibilities
for new contracts issuance, change orders to existing contracts, and
closeout of contracts.
2. Capital will review examples from up to three peer agencies' Project
Management procedures, compare these to current District
procedure topics, and finalize a "table of contents" for all actions that
require a standard procedure (AP). This list will be reviewed and
approved by the Deputy General Managers (DGMs) and shared with
the Engineering and Operations (E&O) Committee.
3. Capital will develop a revised set of APs based on the list. These
updated APs for project management activities will be reviewed (not
approved) by the E&O Committee.
4. Capital will work with Finance to develop a written AP for use by staff
in evaluating the proper assignment of a contract and its related
budget resources to either Capital or Maintenance categories.
5. Capital will work with Finance to develop a joint SLA covering both
divisions' commitments for contract development, agreement,
management, and closeout.
Target Date: June 30, 2024
Responsible Owner: Greg Norby, Deputy General Manager
Internal Audit's Response:
The action plan above, along with its target date, appears reasonable.
Finding 2: There is a need to standardize Capital Projects' reporting to key
stakeholders
1— High Risk
There is an opportunity for Capital to formalize and enhance reporting of
capital project activity so that there is a formal source of project -related
reporting flowing through the Division to management and executive
management. Capital management is consistently engaged in conversations
with project managers and supervisors to ensure projects are completed in
an efficient and timely manner and are performed in compliance with
legal/regulatory expectations. Currently, the District does not have a formal,
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robust reporting mechanism to ensure that executive management, and
various stakeholders across the District, are kept abreast of project status in
relation to key project indicators.
Recommendation:
We recommend the following for Capital leadership's consideration:
a. Internal approval of a new project (i.e., Request for Uniform Public
Construction Cost Accounting Act (UPCCAA) Project form) or change
order approach should flow to the Deputy General Manager. If
executive management determines that their signature is not
required for each instance, at minimum, the completed forms should
be routed to the DGM for informational purposes.
b. Capital should partner with IT to develop a dashboard that includes
critical information pertinent to each project, broken down further to
consultant and contractor status details, including but not limited to:
i. Overall progress of each project, including contractor and
consultant effort tracking
ii. Tracking billing approach, processing status, and timing in
accordance with A/P policy guidelines
iii. Budget -to -actual breakdowns
iv. Any pertinent notes from staff or management describing
approach, concerns, or other items to highlight
v. New project approval and change orders related to existing
projects
c. The same reporting tools developed under (b) should be used for
quarterly and annual reporting to the Board and committees,
including E&O and Finance so there are not duplicative sources or
reporting processes used for Board reporting on the capital projects'
status.
d. The DGM needs to be formally informed of, and in agreement with,
consultant selection committee members, scoring methodology,
selection, and approach. In addition, the DGM should be formally
notified of contractor awards. Regarding selection committee
members, any conflicts of interest should continue to be formally
vetted.
e. To the extent possible, Capital may want to notify Purchasing of
future projects, contracts, and agreements scheduled in the pipeline
along with estimated start times and priority rankings. In addition,
contract/agreement origination packet elements and approach may
be shared and discussed with Purchasing early in the
contract/agreement origination process to further smooth out the
transfer of documents from Capital to Purchasing. Perhaps a bi-
weekly email that communicates these details to Purchasing would
be useful. This would provide the opportunity for Purchasing to
anticipate and inquire about incoming work and potentially expedite
overall workflows.
Management's Response / Action Plan:
Management agrees with the recommendations regarding Finding No 2. The
action plan to implement these recommendations is outlined here and the
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related work will span the current FY 23-24 and the next FY 24-25. These
actions will be reflected in the related metrics for the updated 2024-26
Strategic Plan, incorporated into the Capital Division senior staff individual
work plans and annual performance reviews to ensure proper focus on this
effort. The response plan will consider the following stakeholders who
require timely and appropriately focused project information and status
reports: Project Managers, support staff with roles in contract initiation and
project tracking, the Board (specifically, the E&O Committee), Purchasing,
Legal Counsel, and Risk Management. The Action Plan will include the
following general steps:
1. The workflow for initiating a new project, recommendation (a), will
be modified to include sign off by, or monthly reporting, to the DGM
and the E&O Committee. Workflow for change orders currently
includes routing to the DGM but does not include narrative
explanation for the change. Making this or similar changes to the
current Oracle workflow will be the first option explored to avoid new
or duplicative workflow.
2. Recommendations (b) and (c) will be implemented in a coordinated
manner since the dashboard information elements, targeted users,
and frequency of reviewing should be complimentary to the E&O
Committee and Board quarterly and annual reports. The reports will
ideally be composed of the "building blocks" that are already in place
from a well mapped set of dashboards, and all data for both efforts
should be coming from a unified source in the Oracle system. Input
from the E&O Committee will be obtained in a regular E&O
Committee meeting, which will be the forum for reviewing and
finalizing draft reports intended for the Board. The process for
developing the reporting dashboards will include an initial workshop
with stakeholders to go through items of interest, map these at a
summary level with key workflow, and confirm appropriate roles in
supporting the workflow to input and review the new dashboards.
3. Recommendation (d), regarding selection of rating/review panels for
award of design contract, will be met by adding this topic as a
standard item for the DGM's 1:1 meetings, where items will be
reviewed in advance of interviews.
4. Recommendation (e) will be implemented as a standing item to be
added to the monthly standing meeting with the Purchasing and
Capital Projects teams. The Capital Projects team will share a
quarterly lookahead for pending contracts so that any questions or
issues of concern from either team can be resolved early.
Target Date: The implementation actions will be completed by June 30th,
2024.
Responsible Owner: Greg Norby, Deputy General Manager
Internal Audit's Response:
The action plan above, along with its target date, appears reasonable.
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Finding 3: Agreement/contract drafts are edited and shared internally via email, which
may lead to version control issues
2 — Moderate Risk
Capital shares and edits contract/agreement drafts internally through email,
which may cause version control issues. When Purchasing is finalizing
language, there may be uncertainty whether the latest version is being used,
causing delays in processing, and increasing the risk of inaccurate information
being reflected in the final version.
Recommendation:
Contract/agreement draft documents should be housed in a singular location
with access granted to appropriate Capital and Purchasing staff to ensure
there is a single source of truth. In addition, there should be multiple draft
templates available to address different project types, situations, and
insurance profiles. This may be facilitated with the currently being developed
Oracle Contract Management functionality, or through other means.
Management's Response / Action Plan:
Management agrees with the recommendations regarding Finding No 3. One
action in support of this recommendation is in progress, which is the review,
updating, and storing of standard contract templates in Oracle. Users then
access these templates for all new work, using only the vetted and approved
forms stored in Oracle. The next phase of the "version control" solution will
likely involve a combination of updated workflows and tools, including
SharePoint to support version -controlled forms, digital sign off at key
workflow stages, and an access -controlled library for final documents. Details
of this will need to be worked out with IT, Legal, and Purchasing input and
buy -in. The general steps anticipated to complete the work plan include:
1. Workshop to review current forms, storage locations and practices,
and workflow for initiating, reviewing, and signoffs at key milestones.
2. Identify outcomes and features desired for the new workflow and
document management approach.
3. IT assessment of options for technology tools such as SharePoint and
Oracle.
4. Validation and scoping of the development effort.
5. Training for users and secondary stakeholders.
6. Implementation and go -live.
Target Date: This work is anticipated to occur in tandem with the other
recommendations and will have a target date for implementation of
September 2024.
Responsible Owner: Greg Norby, Deputy General Manager
Internal Audit's Response:
The action plan above, along with its target date, appears reasonable.
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Finding 4: Key stakeholders do not receive regular contract/agreement processing
status updates
2 — Moderate Risk
Purchasing does not regularly report details surrounding the status of
contract/agreement processing efforts to stakeholders across the District,
which may impact projects that have more compressed timelines such as
District emergencies and special needs. That said, Purchasing staff are
available to field questions surrounding processing status, they meet with
Capital Projects as well as other key groups monthly to discuss status and
other issues, and Oracle sends out some automated notifications surrounding
status updates, such as process completion or additional information
requests. However, the District does not have a standard, routine reporting
mechanism that proactively keeps stakeholders informed of timing
expectations in relation to the needs of the District. A lack of transparency
surrounding this process may result in inadequate communication between
Divisions, foster unrealistic expectations, and cause processing delays.
Recommendation:
We recommend that Purchasing produces a single, weekly email, or other
method of communication of workflow status, that is distributed to all
stakeholders with open requests. Key metrics such as project priority,
timeline expectations, processing status, and additional requests can thereby
be addressed proactively, rather than in a reactive manner.
Management's Response / Action Plan:
Management agrees that transparency regarding the status of open
procurement requests is essential to building trust with our internal
customers. However, the challenge of balancing limited resources with
conflicting priorities necessitates a thoughtful and carefully crafted planned
out approach. Since the Purchasing workgroup joined the Finance Division in
October 2022, the leadership team has been working closely together to
identify opportunities to enhance internal customers' experiences with
procurement following the implementation of Oracle Cloud Fusion in October
2020. Initiatives that have been taken over the past year, some still
underway, include the following:
• Training & Resources —The Finance team rolled out its first ever "Finance
@ Your Service" training series in 2023, covering a different fiscal topic
relevant to internal customer divisions. As part of this series,
procurement policies and processes were covered in a live training in
April 2023. Subsequently, a video recording of the training and copy of
the presentation was posted to Central San's intranet followed by an
announcement to key stakeholders communicating the availability of the
new training material. Going forward, this training will be held annually,
with process updates being incorporated in each year's new training.
• Fill Procurement Workgroup Vacancy — The procurement workgroup
currently has a vacant Contracts & Procurement Specialist position, which
has led to existing staff (two staff and one supervisor) taking on much the
workload. The individual currently responsible for most consulting
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services agreement procurements (a focus of this audit engagement),
also handles many other unrelated responsibilities. Management intends
to shift many of the duties unrelated to consulting agreement
procurements (i.e., furniture, nameplates, p-card administration, etc.) to
the new position once hired. Recruitment has been underway since
October 2023 and management expects the vacancy to be filled by
January 2024.
• Reporting — Since the implementation of Oracle, Finance has
spearheaded the design and implementation of many new reports after
receiving feedback from internal customers. After several months of
discovery, design, and validation, involving other internal stakeholders,
Finance implemented a new Capital Project PO Commitments Report that
allows customers to quickly see any purchase orders assigned to capital
projects as of a specified point in time. This was designed to enhance the
transparency of capital project commitments and improve decision
making by allowing project managers or other concerned parties to
quickly see the current balance of capital project -related purchase orders.
To supplement this report, in August 2023, the Finance and Planning &
Development Services Divisions embarked on a joint project to
implement a similar report to enhance the transparency of on -call
agreements, reporting on balances already committed to purchase orders
as well as uncommitted and available amounts. Finance is hopeful to
have this new report finalized and publicized by January 2024. Following
the completion of this report, Finance agrees that a report on the status
of in progress requisitions may be helpful to internal customers commits
to exploring this as part of the Oracle process review currently underway
(see next bullet).
• Contracts Module Implementation — Finance is currently working to
develop Oracle's Contract Management Module so that the full
contracting process will be completed within the system. This will bring
more transparency and visibility to the live status of contract requests,
streamline the contracts approval process, and ultimately improve the
quality and accuracy of contract documents. Finance is hopeful for this
functionality to go live, at least for non -construction contracts (handled
by the Capital Projects division), by the close of the current fiscal year (FY
2023-24).
• Process Review by 3rd Party Specialist — Finance is in the process of
finalizing an agreement with a third -party that specializes in both Oracle
and procurement practices (RGS) to review the current procure -to -pay
processes and system design. The objective of this engagement is to
obtain a written report with recommended changes necessary to
optimize system functionalities in accordance with governmental
procure -to -pay best practices, including having the ability to
accommodate encumbrance accounting and reporting. Process and
system changes recommended by this specialist may have significant
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impacts to status quo workflows across all departments and require
significant change management efforts with customer divisions to ensure
successful implementation. Accordingly, Finance requests that the
Executive Team act as a project sponsor with this endeavor, which will
entail periodic status reporting and their support for key changes.
Finance respects and appreciates the recommendation of the Internal Auditor
regarding the implementation of methods to improve the transparency of
status on procurement requests. However, the Finance Division is concerned
that the implementation of a system -generated requisition status report or
targeted weekly emails by staff may not be feasible at this time given limited
resources and other initiatives currently underway as described previously.
Finance is confident that the optimizations in progress will yield enhanced
transparency and efficiency to the procurement process, helping to address
some of the concerns which may have inspired the recommendation. An
extensive weekly reporting requirement to all divisions on all transactions
would commit more resources than are available without adverse impacts to
operations and optimizations currently underway. Three options seem most
reasonable currently: 1) complete the currently underway initiatives, then
explore the feasibility of a system -generated requisitions status report and/or
recurring weekly reporting duties, 2) de -prioritize initiatives currently
underway to make room for a new recurring reporting/status update
responsibility, 3) consider amending the recommendation to target specific
types of procurements (i.e., specific groups, longer duration procurements,
etc.), which should be more attainable to implement.
Target Dates:
• System -generated on -call agreement status report: January 2024
• Fill vacant staff position, complete training, and begin to shift
workload off staff handling consulting agreement procurements:
March 2024
• Training on updated procurement practices highlighting all new
reports and functionalities: April 2024
• Third -party Process Review Report with change recommendations
delivered to Executive Team: June 2024 (recommended changes from
consultant to have separate implementation dates)
• Contract Module implementation: June 2024 (exploring partial
rollout by January 2024)
Responsible Owner: Kevin Mizuno, Finance Manager
Internal Audit's Response:
Internal Audit followed up with Finance management after receiving the
response above and we agree that option 3 appears to be the most practical
approach to addressing this finding. However, after Finance performed
additional research into an implementation model, there were additional
challenges noted and communicated to Internal Audit. As such, Finance has
agreed to work with the Executive Team to develop a solution and Internal
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Audit will follow up by June 30, 2024. Finance management would like to
communicate the following: "We plan to expand how we brief key customers
on the status of their procurements, and we are currently narrowing down
the who, what, and when."
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2023 Capital Projects Design -only Audit
Final report issued on 12.06.23
Background
The Capital Projects Division is solely responsible for processing
construction contracts and partners with the Purchasing workgroup to
process professional services agreements related to the Capital
Improvement Program
The District's current capital projects are valued over $100M
Capital works to address the infrastructure needs of the District and
displays a sense of ownership and urgency
The Purchasing workgroup strives to be a strategic partner for Central
San's internal customer divisions
Staff in both Divisions appear to be subject -matter experts
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Audit Objective
The objective of this engagement was to assess the design of internal controls
surrounding the management of capital projects, including related professional
services agreements.
Audit Scope
Internal Audit reviewed the design of internal controls with respect to the following:
Consultant selection
Professional services agreements origination, including inter -Divisional:
Timing expectations
Formal service -level agreements
Reporting
Agreement revisions (change orders) and related staff authority
Project management, including:
Billing processing
Customer satisfaction follow-up after completion
Maintenance versus public works projects
3
2023 Capital Projects Design -only Audit
Final report issued on 12.06.23
Focus Areas
Phase I: Topline approach — 2023
Capital's coordination efforts with Purchasing
Transparency
Formality
Phase II: In-depth review — 2024
Project -based review
Compliance with internal procedures and regulatory expectations
4
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Audit Results
Capital Projects Division -Three Findings
Capital's procedural documentation does not fully reflect current
processes (High Risk)
There is a need to standardize Capital Projects' reporting to key
stakeholders (High Risk)
Agreement/contract drafts are edited and shared internally via email,
which may lead to version control issues (Moderate Risk)
Finance Division — One Finding
Key stakeholders do not receive regular contract/agreement processing
status updates (Moderate Risk)
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